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Causality and multidimensionality of strategic performance management systems: the impact on managers' satisfaction
Laitinen, Erkki K.; Lansiluoto, Aapo; Ulvila, Marko - In: International Journal of Accounting, Auditing and … 6 (2010) 1, pp. 28-53
systems (SPMS). The study investigates the effects of multidimensionality, causality and utilisation of performance … management accounting. A survey sent to 350 CEOs collected empirical data from companies with 100-500 employees. The final … than causality. Causality has an effect on the utilisation of SPMS. The direct effects of multidimensionality on …
Persistent link: https://www.econbiz.de/10008592838
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The association between CEO work, management accounting information, and financial performance : evidence from Finnish top managers
Laitinen, Erkki K. - In: Journal of management control : Zeitschrift für … 25 (2014) 3/4, pp. 221-257
Persistent link: https://www.econbiz.de/10010442265
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Explaining Management Accounting Change: evidence from Finland
Laitinen, Erkki K. - In: International Journal of Accounting, Auditing and … 3 (2006) 2, pp. 252-281
This research explores Management Accounting Change (MAC) in Finland based on a survey of 145 firms. MAC is measured in … equation model (SEM). In all, the SEM explains about 50% of MAC. …
Persistent link: https://www.econbiz.de/10005754537
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Explaining Management Accounting Change: evidence from Finland
Laitinen, Erkki K. - In: International Journal of Accounting, Auditing and … 3 (2006) 2, pp. 252-281
This research explores Management Accounting Change (MAC) in Finland based on a survey of 145 firms. MAC is measured in … equation model (SEM). In all, the SEM explains about 50% of MAC. …
Persistent link: https://www.econbiz.de/10008538698
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The influence of family and non-family social capital on firm innovation : exploring the role of family ownership
Sanchez-Famoso, Valeriano; Iturralde, Txomin; Maseda, Amaia - In: European journal of international management : EJIM 9 (2015) 2, pp. 240-262
Persistent link: https://www.econbiz.de/10011531019
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Holistic procedures for contemporary formative construct validation using PLS : a comprehensive example
Rabaa'i, Ahmad A. - In: International journal of business information systems : … 25 (2017) 3, pp. 279-318
Persistent link: https://www.econbiz.de/10011756946
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A comparative analysis in the EU shadow economy using a DEA model
Quintano, Claudio; Mazzocchi, Paolo - In: Global business & economics review 18 (2016) 3/4, pp. 445-468
Persistent link: https://www.econbiz.de/10011665329
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An ampirical study about knowledge transfer, entrepreneurial orientation and performance in family firms
Martínez, Ascensión Barroso; Galván, Ramón Sanguino; … - In: European journal of international management : EJIM 10 (2016) 5, pp. 534-557
Persistent link: https://www.econbiz.de/10011674130
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Explaining the scope of information in performance measurement: managerial roles and contextual variables
Laitinen, Erkki K. - In: International Journal of Accounting, Auditing and … 7 (2011) 4, pp. 303-336
) scope and difference (gap) between these scopes. Empirical results are based on survey data from 76 Finnish managers (CEOs …) of manufacturing firms in 2008. The rate of survey response was 26.5%. Typology of managerial job is extracted from the …
Persistent link: https://www.econbiz.de/10009352521
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Influence of cost accounting change on performance of manufacturing firms
Laitinen, Erkki K. - In: Advances in accounting : a research annual 30 (2014) 1, pp. 230-240
Persistent link: https://www.econbiz.de/10010378707